I am working on a J1 visa in the US and under the UK-US tax treaty, am tax exempt for 2 years. I want to know whether I can return to USA in the following year on holiday (tourist visa) or whether this will affect the exemption. Also, after one year, am I eligible again for the exemption?

Thanks!

In my opinion, the return on the tourist visa will have NO EFFECT on your waiting period, as long as you earn no money while you are in the United States on the tourist visa.

Great, thanks for the info

Glad to help!